Nicaragua Import Duties & Taxes Explained

Import duty in Nicaragua applies when your shipment's CIF value exceeds $200 USD, with rates ranging from 0% to 35% (typically 15% for most consumer goods). In addition to duty, a 15% VAT is charged on the total landed cost including any duties, and carrier handling fees of $3 to $15 may also apply for personal parcels.

Nicaragua charges a 15% import VAT (IVA) on most shipments, not a traditional sales tax. This VAT applies to all shipments entering Nicaragua and is calculated on the total CIF value (items, insurance, and freight) plus any applicable duties, even if your shipment is under the $200 USD duty-free threshold.

Express carriers usually charge a customs handling or management fee ranging from $3.00 to $15.00 for personal parcels under $500. This fee may increase significantly for higher-value shipments requiring complex processing.

Nicaragua Customs (Dirección General de Servicios Aduaneros - DGA) determines and assesses all import taxes and duties. The carrier will collect these fees on behalf of customs before releasing your package.

You can estimate costs by calculating 15% VAT on the CIF value plus any applicable duty if your shipment exceeds $200 USD, then adding carrier handling fees. Final charges are determined by customs and the carrier upon arrival.

Under the CAFTA-DR agreement, many goods manufactured in the USA may qualify for 0% duty if a valid Certificate of Origin is provided. However, the 15% VAT still applies to these shipments.

Yes, certain items like electronics or luxury goods may be subject to a Selective Consumption Tax (ISC) in addition to standard duty and VAT. These rates vary depending on the specific product classification.